Taxation Administration (Remedial Power – Small Business Restructure Roll-over) Determination 2017 (Cth)

Legislative Instrument

Taxation Administration (Remedial Power – Small Business Restructure Roll-over) Determination 2017

I, Andrew England, Deputy Commissioner, Australian Taxation Office, make this determination under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

Andrew England

Deputy Commissioner Policy, Analysis and Legislation

Australian Taxation Office

Dated: 01/12/2017

1. Name of determination

This determination is the Taxation Administration (Remedial Power – Small Business Restructure Roll-over) Determination 2017.

2. Commencement

Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this determination The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.